Tax Topic Index
Topic 123These Tax Topics contain general individual and business tax information. If you don't find the answer to your question below, also check Frequently Asked Questions and Tax Trails.
| IRS Help Available | Topic 100 |
| IRS Services – Volunteer Tax Assistance, Toll-Free Telephone, Walk-in Assistance, Outreach Programs, and Identity Theft | Topic 101 |
| Tax Assistance for Individuals with Disabilities and the Deaf and Hard of Hearing | Topic 102 |
| Tax Help for Small Businesses and the Self-Employed | Topic 103 |
| Taxpayer Advocate Service – Your Voice at the IRS | Topic 104 |
| Armed Forces Tax Information | Topic 105 |
| Tax Relief in Disaster Situations | Topic 107 |
| IRS Procedures | Topic 150 |
| Your Appeal Rights | Topic 151 |
| Refund Information | Topic 152 |
| What To Do if You Haven't Filed Your Tax Return | Topic 153 |
| Form W-2 and Form 1099-R (What to Do if Incorrect or Not Received) | Topic 154 |
| Forms and Publications – How to Order | Topic 155 |
| Copy of Your Tax Return – How to Get One | Topic 156 |
| Change of Address – How to Notify the IRS | Topic 157 |
| Ensuring Proper Credit of Payments | Topic 158 |
| Prior Year(s) Form W-2 (How to Get a Copy) | Topic 159 |
| Form 1099-A (Acquisition or Abandonment of Secured Property) and Form 1099-C (Cancellation of Debt) | Topic 160 |
| Collection | Topic 200 |
| The Collection Process | Topic 201 |
| Tax Payment Options | Topic 202 |
| Refund Offsets: For Unpaid Child Support, and Certain Federal, State and Unemployment Compensation Debts | Topic 203 |
| Offers In Compromise | Topic 204 |
| Innocent Spouse Relief (Including Separation of Liability and Equitable Relief) | Topic 205 |
| Dishonored Payments | Topic 206 |
| Alternative Filing Methods | Topic 250 |
| Substitute Tax Forms | Topic 253 |
| How to Choose a Tax Return Preparer | Topic 254 |
| Self-Select PIN Signature Method for Online Registration | Topic 255 |
| General Information | Topic 300 |
| When, Where, and How to File | Topic 301 |
| Checklist of Common Errors When Preparing Your Tax Return | Topic 303 |
| Extensions of Time to File Your Tax Return | Topic 304 |
| Recordkeeping | Topic 305 |
| Penalty for Underpayment of Estimated Tax | Topic 306 |
| Backup Withholding | Topic 307 |
| Amended Returns | Topic 308 |
| Roth IRA Contributions | Topic 309 |
| Coverdell Education Savings Accounts | Topic 310 |
| Power of Attorney Information | Topic 311 |
| Disclosure Authorizations | Topic 312 |
| Qualified Tuition Programs (QTPs) | Topic 313 |
| Which Forms to File | Topic 350 |
| Which Form – 1040, 1040A, or 1040EZ? | Topic 352 |
| Decedents | Topic 356 |
| Types of Income | Topic 400 |
| Wages and Salaries | Topic 401 |
| Interest Received | Topic 403 |
| Dividends | Topic 404 |
| Business Income | Topic 407 |
| Capital Gains and Losses | Topic 409 |
| Pensions and Annuities | Topic 410 |
| Pensions – The General Rule and the Simplified Method | Topic 411 |
| Lump-Sum Distributions | Topic 412 |
| Rollovers from Retirement Plans | Topic 413 |
| Rental Income and Expenses | Topic 414 |
| Renting Residential and Vacation Property | Topic 415 |
| Farming and Fishing Income | Topic 416 |
| Earnings for Clergy | Topic 417 |
| Unemployment Compensation | Topic 418 |
| Gambling Income and Losses | Topic 419 |
| Bartering Income | Topic 420 |
| Scholarship and Fellowship Grants | Topic 421 |
| Social Security and Equivalent Railroad Retirement Benefits | Topic 423 |
| 401(k) Plans | Topic 424 |
| Passive Activities – Losses and Credits | Topic 425 |
| Stock Options | Topic 427 |
| Traders in Securities (Information for Form 1040 Filers) | Topic 429 |
| Receipt of Stock in a Demutualization | Topic 430 |
| Canceled Debt – Is It Taxable or Not? | Topic 431 |
| Adjustments to Income | Topic 450 |
| Individual Retirement Arrangements (IRAs) | Topic 451 |
| Alimony Paid | Topic 452 |
| Bad Debt Deduction | Topic 453 |
| Moving Expenses | Topic 455 |
| Student Loan Interest Deduction | Topic 456 |
| Tuition and Fees Deduction | Topic 457 |
| Educator Expense Deduction | Topic 458 |
| Itemized Deductions | Topic 500 |
| Should I Itemize? | Topic 501 |
| Medical and Dental Expenses | Topic 502 |
| Deductible Taxes | Topic 503 |
| Home Mortgage Points | Topic 504 |
| Interest Expense | Topic 505 |
| Charitable Contributions | Topic 506 |
| Miscellaneous Expenses | Topic 508 |
| Business Use of Home | Topic 509 |
| Business Use of Car | Topic 510 |
| Business Travel Expenses | Topic 511 |
| Business Entertainment Expenses | Topic 512 |
| Educational Expenses | Topic 513 |
| Employee Business Expenses | Topic 514 |
| Casualty, Disaster, and Theft Losses (Including Federally Declared Disaster Areas) | Topic 515 |
| Tax Computation | Topic 550 |
| Standard Deduction | Topic 551 |
| Tax and Credits Figured by the IRS | Topic 552 |
| Tax on a Child's Investment Income | Topic 553 |
| Self-Employment Tax | Topic 554 |
| Alternative Minimum Tax | Topic 556 |
| Additional Tax on Early Distributions from Traditional and ROTH IRAs | Topic 557 |
| Additional Tax on Early Distributions from Retirement Plans, Other Than IRAs | Topic 558 |
| Tax Credits | Topic 600 |
| Earned Income Credit | Topic 601 |
| Child and Dependent Care Credit | Topic 602 |
| Adoption Credit and Adoption Assistance Programs | Topic 607 |
| Excess Social Security and RRTA Tax Withheld | Topic 608 |
| Retirement Savings Contributions Credit | Topic 610 |
| Repayment of the First-time Homebuyer Credit | Topic 611 |
| IRS Notices | Topic 650 |
| Notices – What to Do | Topic 651 |
| Notice of Underreported Income – CP-2000 | Topic 652 |
| IRS Notices and Bills, Penalties and Interest Charges | Topic 653 |
| Basis of Assets, Depreciation, and Sale of Assets | Topic 700 |
| Sale of Your Home | Topic 701 |
| Basis of Assets | Topic 703 |
| Depreciation | Topic 704 |
| Installment Sales | Topic 705 |
| Employer Tax Information | Topic 750 |
| Social Security and Medicare Withholding Rates | Topic 751 |
| Form W-2 – Where, When, and How to File | Topic 752 |
| Form W-4 – Employee's Withholding Allowance Certificate | Topic 753 |
| Employer Identification Number (EIN) – How to Apply | Topic 755 |
| Employment Taxes for Household Employees | Topic 756 |
| Forms 941 and 944 – Deposit Requirements | Topic 757 |
| Form 941 – Employer's Quarterly Federal Tax Return and Form 944 – Employer's Annual Federal Tax Return | Topic 758 |
| Form 940 – Employer's Annual Federal Unemployment (FUTA) Tax Return – Filing and Deposit Requirements | Topic 759 |
| Reporting and Deposit Requirements for Agricultural Employers | Topic 760 |
| Tips – Withholding and Reporting | Topic 761 |
| Independent Contractor vs. Employee | Topic 762 |
| The "Affordable Care Act" of 2010 Offers New Tax Deductions and Credits | Topic 763 |
| Electronic Media Filers – 1099 Series and Related Information Returns | Topic 800 |
| Who Must File Electronically | Topic 801 |
| Applications, Forms, and Information | Topic 802 |
| Waivers and Extensions | Topic 803 |
| Test Files and Combined Federal and State Filing | Topic 804 |
| Electronic Filing of Information Returns | Topic 805 |
| Tax Information for Aliens and U.S. Citizens Living Abroad | Topic 850 |
| Resident and Nonresident Aliens | Topic 851 |
| Foreign Tax Credit | Topic 856 |
| Individual Taxpayer Identification Number (ITIN) – Form W-7 | Topic 857 |
| Alien Tax Clearance | Topic 858 |
| Tax Information for Residents of Puerto Rico | Topic 900 |
| Is a Person With Income from Puerto Rican Sources Required to File a U.S. Federal Income Tax Return? | Topic 901 |
| Credits and Deductions for Taxpayers With Puerto Rican Source Income That is Exempt From U.S. Tax | Topic 902 |
| Federal Employment Tax in Puerto Rico | Topic 903 |
| Tax Assistance for Residents of Puerto Rico | Topic 904 |
Page Last Reviewed or Updated: January 08, 2013